Here are the key points regarding tax payments, fee submissions, and notifications due in July 2024 in Turkey.
The fiscal calendar for July 2024 in Turkey is packed with important deadlines for tax payments, fee submissions, and mandatory notifications. This month, businesses and individuals must ensure timely submission of various tax declarations, including income tax, VAT, and special consumption taxes. Additionally, key deadlines for social security contributions, corporate provisional taxes, and compliance with specific regulatory requirements are highlighted. Staying organized and adhering to these deadlines is crucial for maintaining compliance and avoiding potential penalties.
| **Start Date | End Date | Description** |
|---|---|---|
| 01.01.24 | 07.01.24 | Country-by-Country Reporting Notification Form for 2023 (Annex-5) |
| 01.01.24 | 07.01.24 | Electronic Submission of Information on Reportable US Accounts under FATCA Guidelines by Financial Institutions |
| 04.01.24 | 07.01.24 | Submission of Electronic Ledger Certificates for March 2024 for Taxpayers Opting for Monthly Submissions |
| 05.01.24 | 07.31.24 | Submission of Electronic Ledger Certificates for April 2024 for Taxpayers Opting for Monthly Submissions |
| 06.01.24 | 07.01.24 | Tourism Share Declaration and Payment for Corporate Tax Payers for May 2024 |
| 06.01.24 | 07.01.24 | Communication Tax Declaration and Payment for May 2024 |
| 06.01.24 | 07.01.24 | Goods and Services Procurement Notification Form for May 2024 (Form Ba) |
| 06.01.24 | 07.01.24 | Goods and Services Sales Notification Form for May 2024 (Form Bs) |
| 06.01.24 | 07.01.24 | Digital Service Tax Declaration and Payment for May 2024 |
| 06.01.24 | 07.01.24 | Notification by Intermediary Service Providers, Internet Advertising Service Intermediaries, and Cargo and Logistics Companies as per VUKGT No. 464 for May 2024 |
| 06.01.24 | 07.01.24 | Notification for Real Estate and Motor Vehicle Advertisements as per VUKGT No. 538 for May 2024 on Platforms and Daily Housing Rental Businesses |
| 06.01.24 | 07.01.24 | 13th Installment Payment in Accordance with Law No. 7440 |
| 07.01.24 | 07.09.24 | Declaration and Payment of Notary Receipt Payments for June 16-30, 2024 |
| 07.01.24 | 07.10.24 | Special Consumption Tax Declaration and Payment on Petroleum and Natural Gas Products for June 16-30, 2024 |
| 07.01.24 | 07.16.24 | Notification and Payment of Resource Utilization Support Fund Deduction for June 2024 |
| 07.01.24 | 07.16.24 | Submission and Payment of Trade Registry Fees for June 2024 |
| 07.01.24 | 07.16.24 | Special Consumption Tax Declaration and Payment on Alcoholic Beverages, Non-Alcoholic Beverages, Tobacco Products, and Macarons for June 2024 |
| 07.01.24 | 07.16.24 | Special Consumption Tax Declaration and Payment on Durable Goods and Other Items for June 2024 |
| 07.01.24 | 07.16.24 | Special Consumption Tax Declaration and Payment on Motor Vehicles (Non-registered) for June 2024 |
| 07.01.24 | 07.16.24 | Special Communication Tax Declaration and Payment for June 2024 |
| 07.01.24 | 07.16.24 | Banking and Insurance Transactions Tax Declaration and Payment for June 2024 |
| 07.01.24 | 07.22.24 | Announcement and Advertisement Tax Declaration and Payment for June 2024 |
| 07.01.24 | 07.22.24 | Games of Chance Tax Declaration and Payment for June 2024 |
| 07.01.24 | 07.22.24 | Entertainment Tax Declaration and Payment on Pari Bets and Other Entertainment Taxes for June 2024 |
| 07.01.24 | 07.22.24 | Electricity and Gas Consumption Tax Declaration and Payment for June 2024 |
| 07.01.24 | 07.22.24 | Fire Insurance Tax Declaration and Payment for June 2024 |
| 07.01.24 | 07.25.24 | Value Added Tax (VAT) Withholding Declaration by Tax Officials for June 2024 |
| 07.01.24 | 07.26.24 | VAT Withholding Payment by Tax Officials for June 2024 |
| 07.01.24 | 07.26.24 | Declaration and Payment of Withholding for April-May-June 2024 with Withholding Tax and Premium Service Declaration (Quarterly Declaration per Income Tax Law Article 98, Paragraph 3) |
| 07.01.24 | 07.26.24 | Declaration and Payment of Withholding under GVK Article 94 and KVK Articles 15 and 30 for June 2024 with Withholding and Premium Service Declaration |
| 07.01.24 | 07.26.24 | Declaration and Payment of Withholding under Income Tax Provisional Article 67 for April-May-June 2024 |
| 07.01.24 | 07.26.24 | Declaration and Payment of Stamp Tax Deducted from Allowances for June 2024 and Stamp Tax Payable by Receipt for Permanent Liabilities |
| 07.01.24 | 07.26.24 | Accommodation Tax Declaration and Payment for June 2024 |
| 07.01.24 | 07.29.24 | Inheritance and Transfer Tax Declaration for Games of Chance as per Law No. 5602 for June 2024 |
| 07.01.24 | 07.29.24 | VAT Declaration and Payment for June 2024 |
| 07.01.24 | 07.29.24 | VAT Declaration and Payment for April-May-June 2024 |
| 07.01.24 | 07.30.24 | Payment of Inheritance and Transfer Tax for Games of Chance as per Law No. 5602 for June 2024 |
| 07.01.24 | 07.31.24 | Second Installment Payment of Annual Income Tax for 2023 |
| 07.01.24 | 07.31.24 | Second Installment Payment of Motor Vehicle Tax |
| 07.01.24 | 07.31.24 | Tourism Share Declaration and Payment for Corporate Tax Payers for June 2024 |
| 07.01.24 | 07.31.24 | Tourism Share Declaration and Payment for April-May-June 2024 |
| 07.01.24 | 07.31.24 | Communication Tax Declaration and Payment for June 2024 |
| 07.01.24 | 07.31.24 | Goods and Services Procurement Notification Form for June 2024 (Form Ba) |
| 07.01.24 | 07.31.24 | Goods and Services Sales Notification Form for June 2024 (Form Bs) |
| 07.01.24 | 07.31.24 | Digital Service Tax Declaration and Payment for June 2024 |
| 07.01.24 | 07.31.24 | Recovery Contribution Fee Declaration Submission and Payment for April-May-June 2024 |
| 07.01.24 | 07.31.24 | 18th Installment Payment under Law No. 7326 |
| 07.01.24 | 07.31.24 | 14th Installment Payment under Law No. 7440 |
| 07.01.24 | 07.31.24 | Notification by Intermediary Service Providers, Internet Advertising Service Intermediaries, and Cargo and Logistics Companies as per VUKGT No. 464 for June 2024 |
| 07.01.24 | 07.31.24 | Notification by Real Estate and Motor Vehicle Advertisers as per VUKGT No. 538 for June 2024 on Platforms and Daily Housing Rental Businesses |
| 07.01.24 | 08.19.24 | Second Declaration and Payment of Corporate Provisional Tax for April-May-June 2024 |
| 07.01.24 | 08.19.24 | Second Submission of Real Beneficiary Notification Form by Corporate Tax Payers as Annex to Corporate Provisional Tax Declaration for April-May-June 2024 |
| 07.01.24 | 08.19.24 | Second Declaration and Payment of Provisional Income Tax for April-May-June 2024 |
| 07.01.24 | 09.02.24 | Submission of Electronic Ledger Certificates for June 2024 for Taxpayers Opting for Provisional Tax Periods |
| 07.01.24 | 09.30.24 | Submission of Electronic Ledger Certificates for June 2024 for Taxpayers Opting for Monthly Uploading |
| 07.01.24 | 12.31.24 | Country-by-Country Report for 2023 (Annex-6) |
| 07.16.24 | 07.24.24 | Declaration and Payment of Notary Receipt Payments for July 1-15, 2024 |
| 07.16.24 | 07.25.24 | Special Consumption Tax Declaration and Payment on Petroleum and Natural Gas Products for July 1-15, 2024 |
